Exposure Draft: Guidance Note on Audit of Banks (2026 Edition)
Exposure Draft: Guidance Note on Audit of Banks (2026 Edition)
The Auditing and Assurance Standards Board (AASB), under the authority of the Council of The Institute of Chartered Accountants of India, issues a revised Guidance Note on Audit of Banks annually to provide comprehensive guidance for the statutory audit of banks and bank branches.
AASB is currently in the process of releasing the 2026 Edition and has published an Exposure Draft for public comments.
The Exposure Draft is available at the link: https://resource.cdn.icai.org/90929aasb-aps4110-exp-draft.pdf
Invitation for Comments
AASB invites suggestions and comments from all stakeholders on the Exposure Draft.
How to Submit Comments
Email: aasb[at]icai[dot]in
Postal:
Secretary
Auditing and Assurance Standards Board
The Institute of Chartered Accountants of India
ICAI Bhawan, A-29, Sector 62
Noida – 201309, India
Last Date to Submit Comments: 23rd February 2026
Read More Updates on ICAI
